A recent comparison pits the new Grand Seiko Ushio 300 against the Rolex Yacht-Master 42 in titanium.
The Grand Seiko Evolution 9 Spring Drive U.F.A. Ushio 300 features a 40.5mm titanium case, Zaratsu polishing and a Spring Drive movement rated at plus or minus 20 seconds per year. It carries a retail price of 12,500 euros and offers 300 meters of water resistance.